To read the full version of this content please select one of the options below:

Public discourse and decision making: Exploring possibilities for financial, social and environmental accounting

Gordon Boyce (Division of Economic and Financial Studies, Macquarie University, Sydney, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 March 2000

Abstract

Economic “development” involves processes that often jointly produce both goods and “bads” – economic, environmental and social. The bads, however, are often technologically invisible; not least in terms of the way decisions are informed and accounted for. This paper takes as its case study a major development proposal that had the potential to produce economic, environmental, and social goods and bads. The paper involves an exploration of official independent reports leading to the proposal, considering the various factors taken into the decision, how the processes were reported on and accounted for. In particular, the treatment of financial/economic factors is examined and compared and contrasted with the treatment of social/environmental factors. From this, the paper considers possibilities for financial, social and environmental accounting in public discourse and decision making. In particular, the use of accounting to create environmental and social visibilities, and to facilitate discourse and debate, is examined.

Keywords

Citation

Boyce, G. (2000), "Public discourse and decision making: Exploring possibilities for financial, social and environmental accounting", Accounting, Auditing & Accountability Journal, Vol. 13 No. 1, pp. 27-64. https://doi.org/10.1108/09513570010316135

Publisher

:

MCB UP Ltd

Copyright © 2000, MCB UP Limited